TMI Blog2020 (1) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... e) is that since the claim for refund was not made at the time of supply of goods, the said claim cannot be made belatedly - HELD THAT:- There are no merit in this appeal. It is undisputed that the goods supplied to Export Oriented Units at the relevant point of time was entitled for tax refund. Therefore, even though the tax that was paid at the time when the goods were exported it did not ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 20.03.2018 passed in Writ Petition No.64539 of 2016 by the learned Single Judge, in allowing the writ petition and directing respondent No.3 therein to consider the refund claim of the petitioners, respondent Nos.3 and 4 therein have filed this appeal. 2. By the order dated 24.7.2019, it was noticed that learned Counsel for the appellants sought time on the ground that the concern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the petitioner had supplied computer systems to Export Oriented Units on payment of Terminal Excise Duty. The supply of goods to Export Oriented Units is a deemed export in terms of 8.2(b) of Foreign Trade Policy and the supplier is entitled to claim refund of TED from the Regional authority in terms of 8.3(c) of FTP. Accordingly, the petitioner filed an application for refund and the same was r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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